Why do think the management of b ltd might not be interested

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Reference no: EM132581840

B Ltd, a New Zealand company, has invested heavily in the shares of many New Zealand listed companies, and is required by NZ IFRSs to measure the investment in shares at fair value. The balance date of B Ltd is 31 May 2020. Because of the corona virus pandemic, prices of shares of all listed companies experienced significant volatility, and the price of the shares in which B Ltd invested declined significantly during the year ended on 31 May 2020. Although NZ IFRSs require B Ltd to measure its investment in shares at fair value, the company did not measure its investment at fair value on 31 May 2020. The auditor of B Ltd asked the firm to measure its investment at fair value. The company disagrees with the auditor, and argues that share prices have been volatile during the COVID-19 crisis, and hence do not reflect faithfully the fair value of its investment. Measuring the investment at fair value at 31 May 2020 would be misleading to investors. The management of B Ltd and its auditor agreed to sit in a meeting to discuss this disagreement.

Required

Question a) Suppose you are a junior auditor at the audit firm auditing the financial statements for the year ended 31 May 2020. Write down a memo for the engagement partner that they would use to prepare for the meeting.

Question b) Why do you think the management of B Ltd might not be interested in measuring the investment in shares of listed companies at fair value?

Reference no: EM132581840

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